An exemption of 10% of assessed value of property owned by an
enrolled member as set forth below, or such enrolled member and their
spouse, is hereby granted from taxation with respect to the real property
taxes of the Town of Busti as long as eligibility requirements are
met.
Such exemption shall be granted to an enrolled member of an
incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service, provided that:
A. The property is owned by the volunteer firefighter or volunteer ambulance
worker;
B. The property is the primary residence of the volunteer firefighter
or volunteer ambulance worker;
C. The property is used exclusively for residential purposes;
D. The volunteer firefighter or volunteer ambulance worker resides in
the Town of Busti and the Town of Busti is served by such incorporated
volunteer fire company or fire department or incorporated voluntary
ambulance service;
E. The volunteer firefighter or volunteer ambulance worker is certified
by the authority having jurisdiction as an enrolled member of such
an incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service; and
F. The volunteer firefighter or volunteer ambulance worker meets the
minimum service requirement established by the Town of Busti, which
is hereby established as [state a number between two and five] years.
A volunteer firefighter or volunteer ambulance worker must annually,
on or before the applicable taxable status date, file an application
for such property tax exemption with the assessor responsible for
preparing the assessment roll for the Town of Busti, on a form as
prescribed by the New York State Commissioner of Taxation and Finance.
The Town of Busti must maintain written guidelines, available upon
request, as to the requirements of an enrolled volunteer member relating
to this exemption.
The Board of Fire Commissioners of each Fire District serving
the Town of Busti must annually file with the assessor, prior to the
applicable taxable status date, a list of the active volunteer members
who are certified to meet the minimum service requirement. Such list
must provide, as of the applicable taxable status date, the number
of years of service served by each such enrolled member and such enrolled
member's address of residence.
An applicant who is receiving any benefit pursuant to Article
4 of the Real Property Tax Law as of the effective date of this article
shall not have any of those benefits diminished because of this article.
Any eligible enrolled member who accrues more than 20 years
of active volunteer service (as certified by the authority having
jurisdiction) shall be granted the 10% exemption as authorized by
this article for the remainder of his or her life as long as his or
her primary residence is located within the Town of Busti.
The unremarried surviving spouse of a deceased enrolled member
killed in the line of duty, as certified by the authority having jurisdiction,
is qualified to continue to receive an exemption, as long as the deceased
volunteer had been an enrolled member for at least five years and
had been receiving the exemption at the time of his or her death.
The unremarried surviving spouse of a deceased enrolled member,
as certified by the authority having jurisdiction, is qualified to
continue to receive an exemption, as long as the deceased volunteer
had been an enrolled member for at least 20 years and the deceased
volunteer and unremarried spouse had been receiving the exemption
at the time of his or her death.